Supplies and Purchases.
After three years of satisfactory experience with division accounting bureaus, the Harriman Lines have extended such activities to include the division stores. This is done by moving the division storekeeper, his accounting and correspondence clerks, to the division superintendent’s office in order that division records may be consolidated in one file and division accounts in one bureau. A division material-on-hand account is included. The necessary issue clerks, foremen, etc., are left at the storehouse, which is often a mile or two from the superintendent’s office. Another avowed object is to get the division supply people closer to the train sheet, to give propinquity a chance to develop love, and to counteract that we-are-so-different feeling which comes on many railroads, not only in the spring, but under all signs of the zodiac. The logical development on divisions of considerable volume of supply business will be to make the division storekeeper an assistant superintendent. This method of store accounting is relatively closer to real transactions, especially where the division supply train is used, than might be supposed. On the Hill lines, the store accounting is done in the general auditor’s of-
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